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Materiali e contributi
21 ottobre 2019
Cassazione: i fondi di investimento non hanno autonoma soggettività giuridica
Segnaliamo
che la Suprema Corte, con la sentenza n. 12062 del 8 maggio 2019 , ha confermato
il proprio orientamento (Cass. Civile sez. I – 15/07/2010, n. 16605) secondo
cui i fondi immobiliari di investimento, in particolare quelli chiusi, pur
avendo autonomia patrimoniale, sono privi della soggettività giuridica che
permetta loro di stare in giudizio autonomamente.
La
decisione contrasta con gli orientamenti delle Corti di merito, della dottrina
e della prassi dei Consigli Notarili (in particolare Tribunale di Milano,
sentenza n. 7232 del 10 giugno 2016 e Consiglio Nazionale del Notariato Studio n. 90-2012 /I) che, facendo leva sulle
numerose riforme normative intervenute dal 2010 (in particolare art. 57, comma
6 bis, TUF e art. 6, comma 1, legge 183/2011), auspicano il riconoscimento
della soggettività giuridica ai fondi.
L’adesione
all’uno o all’altro orientamento ha rilevanti effetti pratici circa:
·
la
trascrivibilità in capo alla SGR o al fondo degli atti soggetti a trascrizione;
·
il
trattamento fiscale relativo al trasferimento di beni tra i fondi della stessa
SGR.
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